GOVERNMENT OF PAKISTAN

Revenue Division

Central Board of Revenue

***

Islamabad, June 7^th  ,2005

N o t i f i c a t i o n

(Income Tax)

            S. R. O. 596(I)/2005.- The following draft amendment in the Income Tax Rules, 2002, proposed to be made in exercise of the powers conferred by section 237 of the Income Tax Ordinance, 2001 (XLIV of 2001), is hereby published for the information of all persons likely to be affected thereby, and notice is hereby given that the draft will be taken into consideration after fifteen days of its publication in the official Gazette.

2.                     Any objection or suggestion, which may be received from any person in respect of the said draft amendments before the expiry of the aforesaid period shall be considered by the  Central Board of Revenue.

Draft Amendment

In the aforesaid Rules, for rule 78, the following shall be substituted, namely:-

“78.      Prescribed Form for reference to High Court . An application under sub-section (1) of section 133 to refer to the High Court any question of law shall be in the following form, namely:---

FORM OF REFERENCE APPLICATION UNDER SECTION 133  OF THE INCOME TAX ORDINANCE, 2001.

Year

Before the High Court of _______________________.

Income Tax

Reference Application No.___________________________________________of  20

APPELLANT……………………………………………………………………

VERSUS

RESPONDENT ……………………………………………………………………..

Title and number of appeal which             ______________                       

gives rise to the reference

The applicant (s) state (s) as follows:---

1.  That the appeal noted above was decided by the         

__________Bench of the Income Tax Appellate Tribunal on ______________________________________________________

2.         That the order under sub-section (3) of section 132 of the income tax         Ordinance, 2001 was served on the applicant on ___________________________________________________________.

3.         That the facts which are admitted and/or found by the Tribunal, the determination of the Tribunal and the question (s) of law which arises out of its order have been truly stated in the attached statement of the case.

4.         That the following questions of law arise out of the order of the                   Tribunal :---

            (1)

            (2)

            (3)

5.         That the following documents are attached with this application:

(1) Statement of the case signed by the Appellant.

(2) Certified copy of the order of the Appellate Tribunal from which the question(s) of law stated above arises.

(3) First Appellate Order (by the Commissioner (Appeals).

(4) Original assessment or other order.

6. That other document (s) or copies thereof, as specified below (the translation in English of the documents, where necessary are annexed with the statement of the case.

________________

Signed

(Appellant)

________________________

Signed

(Authorized Representative, if any)

N.B:- 1. The application must be made in triplicate.

          2.           The application made by taxpayer must be accompanied by a fee of one hundred rupees. The fee be deposited in the Treasury or a Branch of the National Bank of Pakistan or the State Bank of Pakistan alongwith the income tax challan (in quadruplicate) and one copy of the challan be attached with the application.”

_________________________________________________________

 C.No. 1(17)SS(A/ITR)/05

                                                                                                (Salman Nabi)

                           Member (Direct Taxes)

                               Additional Secretary